Taxation: Finance Act 2024, 30th edition

Part 1 Income Tax and National Insurance

1. Introduction to the UK tax system
2. Introduction to income tax
3. Personal allowances
4. Payments and gifts eligible for tax relief
5. Income from property
6. Income from savings and investments
7. Income from employment (1)
8. Income from employment (2)
9. Income from self-employment: Computation of income
10. Income from self-employment: Allocating profits to tax years
11. Income from self-employment: Capital allowances
12. Income from self-employment: Trading losses
13. Income from self-employment: Partnerships
14. Pension contributions
15. Payment of income tax, interest and penalties
16. National Insurance contributions

Part 2 Capital Gains Tax

17. Introduction to capital gains tax
18. Computation of gains and losses
19. Chattels and wasting assets
20. Shares and securities
21. Principal private residence
22. CGT reliefs

Part 3 Corporation Tax

23. Introduction to corporation tax
24. Corporate chargeable gains
25. Computation and payment of the corporation tax liability
26. Corporation tax losses
27. Close companies and investment companies
28. Groups of companies and reconstructions

Part 4 Miscellaneous

29. Value added tax (1)
30. Value added tax (2)
31. Inheritance tax
32. Overseas aspects of taxation

Part 5 Answers

Index